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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah IIJSE
Nabila Intan Azzah
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Economics, Econometrics & Finance Social Sciences

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Analisis Anggaran Laba dalam Proses Pengendalian Biaya Operasional pada Koperasi Syariah Indonesia Ismalinda Wieke W; Ainunnisa Al Rumra; Nabila Intan Azzah; Suryo Budi Santoso
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.843 KB) | DOI: 10.30651/jms.v8i1.17570

Abstract

AbstracktManagement control is a system that controls all activities that occur within a company in order to determine the right strategy and implement it to achieve company goals. While the cooperative's profit budget is the income that has been reduced by costs. The higher the income, the higher the profit. The purpose of this case study is to analyze the success of the profit budget in controlling operational costs that can be carried out by sharia cooperative management to increase profits. This study uses a qualitative descriptive method with a literature study method. he results of this study are to show that the profit budget is interconnected with the process of controlling operational costs. So if the budgeted profit is high but you don't control expenses, the profit will be low. Keywords: Profit Budget, Management Control, Cost Operasional
The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70 Nabila Intan Azzah; Suryo Budi Santoso; Sri Wahyuni; Ani Kusbandiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6306

Abstract

Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has decreased. The company's financial performance is one of the main indicators in evaluating the health and sustainability of the company's operations. In this context, liquidity, leverage, and total asset turnover are important elements that play a significant role in influencing the level of company profitability. This study aims to analyze the influence between these three variables and the company's profitability. The population in this study are companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. Sampling used purposive sampling technique and resulted in a sample of 182 companies that met the criteria. Multiple linear regression was used as the data analysis method. The results showed that liquidity and leverage have no effect on profitability. While total asset turnover has a positive effect on profitability. This study uses the object of the Jakarta Islamic Index 70 which is the most recent Islamic stock index on the IDX compared to the JII and ISSI. The results of this study provide important implications for company management, including reevaluating the use of leverage, efficient use of assets, strategies for liquidity to increase profitability and maintain investment confidence in the Islamic stock market.
Co-Authors Ainunnisa Al Rumra Ani Kusbandiyah Ismalinda Wieke W Sri Wahyuni Suryo Budi Santoso